2004 (3) TMI 631

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....the Respondent. [Order]. - In this appeal filed against the impugned order-in-appeal the issue relates to the denial of Modvat credit of Rs. 80,034.64 to the appellants on the invoices issued by registered dealer. The learned Commissioner (Appeals) has disallowed the credit by affirming the order-in-original, and maintained the penalty of Rs. 15,000/-. The learned Counsel has only prayed for....

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....y had no particular motive in that regard. Therefore, it is difficult to attribute any wrongful act to the appellants, for the non-registration of the dealer with the Central Excise authorities, before the due date. They are rather bona fide purchasers of the goods under the invoices which at the time of issuance of the invoice were valid documents. Therefore, keeping in view the facts and circums....